9.29A (i) Units set up in EPZs will be charged rent for lease of industrial plots and standard design factory buildings / sheds as per rates fixed from time to time.

(ii) Corporate tax: EOU / EPZ / EHTP / STP units engaged in manufacturing and services will be eligible for entitlements in respect of payment of income tax as per the provisions of Income Tax Act.

(iii) FOB Value of export of an EOU / EPZ / EHTP / STP unit can be clubbed with FOB value of export of its parent company in the DTA for the purpose of according Export House, Trading House, Star Trading House or Super Star Trading House status for the latter;

(iv) 100% Foreign Equity: Foreign Equity upto 100% is permissible in the case of EOU / EPZ / EHTP / STP units.

(v) Software units may, in addition, also be allowed to use the computer system for training purpose (including commercial training) subject to the condition that no computer terminal shall be installed outside the bonded premises for the purpose.

(vi) Procurement of raw materials and export of finished products shall be exempt from Central levies.